Various types of exfoliation devices are known in the prior art. However, what is needed is a portable, lightweight foot exfoliation device that permits exfoliation from a seated position, the device including a base tray having non-slip surface member disposed on the bottom side thereof; a continuous wall disposed on the base tray top side proximal the periphery thereof; and a trough continuously disposed within the base tray inside the wall. Stacked sand paper sheets are disposed within the trough for exfoliating the feet. A removable snap-on cover is disposed atop the base tray. A sand paper post member is centrally disposed within the trough and proximal to a base tray front end. The sand paper post member permits exfoliation between toes. An aperture, centrally disposed proximal to a forward end of each of the sand paper sheets, slidingly receives the post member therethrough. A mirror is disposed on an underside of the cover to permit inspection of the user's feet.